Accounting and Finance Students' Perceptions of Online Learning in a Mature Online Teaching Environment

Abstract

The purpose of this study is to investigate accounting and finance students' perceptions of online education in an environment where online course delivery is mature and has been well supported. Undergraduate students majoring in accounting and finance were surveyed to identify what those preferences are. Consistent with literature, there is a preference for face-to-face learning in terms of perceived learning and satisfaction. However, convenience and scheduling issues act as strong countervailing factors propelling students toward online courses, although the impressions of online education are overwhelmingly good. Additionally, three quarters of the students found taking upper division courses online to be suitable to them. Exploratory factor analysis was then used to identify the key factors regarding online education quality and satisfaction, and six separate components were found to be both significant and reliable. The study expands literature by specifically focusing on accounting and finance education in a mature online education environment.